This document discusses the differences between incision, excision, and resection procedures in ICD-9-CM and ICD-10-PCS coding. It defines each term and provides examples. Incision refers to a cut made during surgery, while excision means cutting out a portion of a body part and resection is cutting out or removing all of a body part. In ICD-10-PCS, procedures are classified by their root operation rather than using the term "incision." The document emphasizes that accurate differentiation between these terms is important for correct medical coding and reimbursement.